Analysis

Multistate Tax alert archive

State tax legislative, judicial, and administrative developments

​The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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Most recent Multistate tax alert

Tennessee enacts broad changes to State's tax code

Tennessee Governor Haslam recently signed into law the Revenue Modernization Act (the Act) (H.B. 0644). The Act includes the following modifications to Tennessee law:

  • Adopts economic nexus thresholds for the business tax and the franchise and excise tax
  • Replaces the existing apportionment double-weighted sales factor with a triple-weighted sales factor for calculating the franchise and excise tax
  • Amends the excise tax deduction for intangible expenses paid to an affiliate
  • Adopts market-based sourcing for sales other than the sale of tangible personal property
  • Adds an elective apportionment calculation for high-volume sellers with distribution centers in Tennessee
  • Expands sales tax to include remotely accessed software
  • Adds a presumption of “click-through” nexus for sales and use tax purposes for certain dealers

This tax alert summarizes these Tennessee tax law changes that have various effective dates, as specified below.
 

2014 Multistate Tax alerts

Find out what you missed in 2014. Explore our archive.

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2013 Multistate Tax alerts

Key updates in 2013. Explore our archive.

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